Tax Treaty Arbitration in Luxembourg - National Report

Reference : Tax Treaty Arbitration in Luxembourg - National Report


	Document type :	Reports : Expert report
	Discipline(s) :	Law, criminology & political science : Tax law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/35700

Title :	Tax Treaty Arbitration in Luxembourg - National Report
Language :	English
Author, co-author :	Chaouche, Fatima [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
	Pantazatou, Aikaterini [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	In press
Edition :	IBFD
Number of pages :	13
Keywords :	[en] Mutual Assistance Procedure ; Arbitration ; Tax disputes
Abstract :	[en] Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of which only 12 provide for arbitration clauses. In contrast, while the Arbitration procedure is also available, it is barely used in practice as the MAP procedure proves to be the most common form of resolution of tax treaty dispute resolutions in Luxembourg.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/35700

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